Mr. Niall Cody:

What we would have been doing in 1991 and 2007 was looking at what was done in Cork and the routine roles and functions of a significant operation. At various times, between 3,000 and 6,000 people were working in Cork. As we all say, this is not a brass plate operation. What we had to look at was what Apple did in Cork and what did that proportion of the total of Apple Inc. contribute. That is all. We had a tax case in 1998 where we were looking at the issue of multinational operation which had a branch in Ireland and had assets outside the jurisdiction. The assets were not tangible in any way. There is a High Court decision at which said what we could look. That is the branch and what was in the branch, not having regard to what was in the head office. We are being looked at for not looking at what we were not entitled or obliged to look at. Most of the commentary on the case and the direction of the OECD relates to the idea that if there is tax foregone here, the reality is that it is US tax.